HMRC Advance Valuation Ruling Service

Hillier Hopkins LLP

Chartered Accountants & Tax Advisers

Call +44 (0)330 024 3200 and discover how we can help you.

The Advance Valuation Ruling Service is now available to all

There are occasions where the value of goods on import or export cannot be calculated in line with HMRC’s six methods of valuation. For example, this may be because goods are in development form and nothing similar on the market or where there is no commercial value because the goods are being sent for destruction or analysis. In such situations the value is difficult to determine and open to challenge by HMRC (or overseas customs authorities) and this causes delays at the border or a return of your goods. In extreme cases it may mean destruction of goods). To avoid this happening, importers and exporters can apply for an Advanced Valuation Ruling (“AVR”) from HMRC which is binding. However, access to the AVR system is via an account with HMRC which businesses do not always have. In these circumstances, HMRC will allow an agent to apply on behalf of their clients.

To sign up to use the service, traders will need:

  • A Government Gateway User ID
  • An Economic Operators Registration and Identification (EORI) number

For more information, visit GOV.UK.

If you would like assistance with this, please contact our expert below.

Do you need extra information?

Ruth Corkin - Prinicipal - VAT and Indirect Tax Advisory at Hillier Hopkins

Ruth has been involved with VAT for over 30 years. She started her VAT career as a Customs and Excise Officer in Essex and then moved into consultancy with a variety of well-known accountancy firms. She is well known in the VAT world and is the proud author of many articles and technical works.

Contact Ruth at or on +44 (0)1908 713860

Based at the following office - Milton Keynes, Watford and London